Dismissing the appeal the Tribunal held that\u00a0 while exercising power under section\u00a0154\u00a0read with section\u00a0143(3)\u00a0of the Act, the Assessing Officer had not gone back to reconsider the issues examined under section\u00a0143(3)\u00a0and make an addition thereupon. It was not a case where rectification power was exercised consequent to any change of law or applying a different proposition of law than one considered while framing the assessment under section\u00a0143(3)\u00a0of the Act. The rectification order made it apparent that the income determined in intimation under section\u00a0143(1)\u00a0was taken as the income for making further additions under the section\u00a0143(3)\u00a0assessment. That was a mistake apparent from record as the intimation under section\u00a0143(1)\u00a0stood final after withdrawal of the appeal by the assessee. Accordingly, the difference between the returned income of Rs. 18,10,42,260 and the assessed income under section\u00a0143(1)\u00a0of Rs. 30,93,07,020, was erroneously ignored while passing order under section\u00a0143(3). Therefore, the Assessing Officer had committed no error in exercising the rectification powers under section\u00a0154. Where the additions made under the intimation under section\u00a0143(1)\u00a0and those made under section\u00a0143(3)\u00a0were on different issues and heads, the intimation under section\u00a0143(1)\u00a0of the Act stood final after withdrawal of the appeal by the assessee, and there was no merger of the two orders. The addition was made in intimation under section\u00a0143(1)\u00a0of the Act with regard to disallowances on account of delayed contribution to the provident fund and employees\u2019 State insurance and the house property income. In the scrutiny assessment these issues were not under examination so as to say that while exercising rectification powers the Assessing Officer had made rectification due to any change in opinion of law or fact. Thus, the order of the Commissioner (Appeals) was sustained.(AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 154 : Rectification of mistake-Mistake apparent from the record-Intimation-Appeal against intimation withdrawn on ground return selected for scrutiny-Regular assessment on scrutiny made without taking into account disallowances proposed in intimation-Rectification order in respect of delayed deposit of employee contributions to the provident fund and employees Stat Insurance-Change of law-No merger of orders passed under intimation and regular assessment-Rectification is proper.[S.143(1), 143(3)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-50078","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d1I","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50078","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=50078"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50078\/revisions"}],"predecessor-version":[{"id":50079,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50078\/revisions\/50079"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50078"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50078"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}